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No exception for private real estate investors in counter-evidence scheme Box 3

On Thursday June 12, 2025, the House of Representatives discussed the counter-evidence scheme Box 3 to be implemented. However, the proposed amendments for exceptions for private real estate investors were voted down on the basis of budgetary or feasibility grounds.

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New lucrative interest legislation to be proposed

New lucrative interest legislation to be proposed

The State Secretary of Finance has indicated that the 2026 Tax Plan may include a legislative proposal to prevent lucrative interest taxation being mitigated by contributing such lucrative interest to a company (for instance NV or BV).

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Legislative proposal on actual return in box 3

Legislative proposal on actual return in box 3

It has taken some time, but earlier this week the State Secretary finally presented the legislative proposal regarding the ‘box 3 real return taxation regime’ to the Lower House. The proposal is based on real return taxation so that a taxpayer with a low return on investment will pay …

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Proposed greening of lease market affects both employers and Director Mayor Shareholders

The State Secretary recently sent the 2025 fiscal policy and implementation agenda to the House of Representatives. However, he also provided an overview of the provisional content of the 2026 tax plan as well as a number of separate legislative proposals.

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Taxperience Real Estate Special 2024-2025

Taxperience Real Estate Special 2024-2025

Looking Back at 2024 & Ahead to 2025 In the first edition of our Taxperience Real Estate newsletter, we reflect on the most significant tax case law in the real estate sector from 2024. In addition, we provide an overview of the most relevant legislative proposals—particularly tho …

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Work-Related Costs Scheme and Small Gifts 2024

Work-Related Costs Scheme and Small Gifts 2024

Spiced Biscuits, Chocolate Letters, Christmas Treats, and the WKR As the end of the year approaches and the festive season is once again upon us, it's time for spiced biscuits (pepernoten), chocolate letters, and Christmas wreath cookies.

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Split transfer tax exemption as of 1 July 2025

Split transfer tax exemption as of 1 July 2025

The End of Year Decree 2024 includes the new division exemption in transfer tax. This exemption will take effect from 1 July 2025 and contains a number of new conditions and targets two types of demergers: demergers with companies and so-called quarrelsome demergers. Below, we elabora …

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New Law Clarification Assessment Employment Relations (Vbar)

A lot has changed in the past few months in the area of ZZP legislation (legislation to qualify the working relation of self-employed individuals also known as ‘ZZP’). The new law, which has recently been submitted for assessment to the Dutch State Council, provides more clarity on th …

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NSC launches another attack on expat ruling

Despite the fact that the party, as a member of the cabinet, previously agreed to the 2025 Tax Plan in which the 30% scheme for expats remained in place, albeit reduced to a 27% scheme (as of 1 January 2027) , the party is now again proposing t o abolish the scheme.

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Dutch Supreme Court changes fiscal allocation travel days

In relation to the calculation regarding the prevention of double taxation on days worked elsewhere, the Dutch Supreme Court recently ruled in the case relating to the business trips undertaken by a Dutch resident goalkeeper coach that a travel day must be attributed half to the count …

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